The major advantage of self-enterprise is the simplicity of its operation, whether accountant social or fiscal matters. However, it must fulfill certain obligations or certain thresholds.
You are not required to keep detailed records. However, you must keep a daily book in which you mention:
- revenue (source and amount);
- the nature of payments (checks, cash...).
Remember to keep all your bills.
You must also keep a record year summarizing the details of your purchases to:
- sale;
- foods to eat in or take away;
- accommodation services.
Do not forget to put on your invoices the mention "VAT not applicable"
You are not required to open a business bank account. It is nevertheless advisable to do so because it allows you to separate your work from your personal accounts.
You declare your revenue or the amount of your income.
You must do this every month or every quarter (30 April, July 31, october 31 and January 31) depending on the chosen option when you join the scheme of auto-entrepreneur.
You make the payment of social security contributions (and income tax if you opted for the withholding tax) by:
- mail at checkout you depend;
- digitally adhering to the declaration and payment online offered by the auto-entrepreneur, heading
payment and reporting online.
Depending on the activity you do, you may be required to purchase special insurance policies (the building sector, travel agencies).
If you exercise 2 activities, you must vent your recipes between two sectors and ensure that limits are not exceeded.
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